BOARD OF ASSESSORS LIBERTY COUNTY 100 MAIN STREET. SUITE 1550. HINESVILLE, GA3 31313 R.LEESTEELE Chairperson, BOA (912)876-3568 Tuesday, June 11, 2024 10:00 A.M. Open Meeting Agenda 1. Certification Of Compliance With The Georgia Open Meetings Act 2. Prayer 3. Approval Of Meeting Minutes 3.1. May 14, 2024 Meeting Minutes 4. Department Reports 4.1. Administrative 4.11. Personal Property 4.111. Real Property 4.V. Mapping/GIS 5. Adjourn Individuals with disabilities who mayr require certaina accommodations toa allowt themi toc observe and/orp participatei int thisr meeting orv who! have questions regardinga accessibilityr may contact the Assessors' Office: at (912)8 876-35680 org tmasaelssaupaen Ifadditional accommodations: are needed,a ar requests shouldb ber made ass soon as possible but notl lesst than7 72h hours beforet thes scheduled meeting. BOARD OF TAxASSESSORS LIBERTY COUNTY 100 Main Street, Suite 1550 Hinesville, Georgia 31313 R. Lee Steele Chaiperson, BOA Office: (912)876-3568 Fax: (912)876-2870 Tuesday, June 11,2024 Open Meeting Minutes Members Present: R.I Lee Steele Lloyd C. Byrd Susan Ammons David N. Smiley (via telephone conference) Members Absent: Ezekiel Walthour Staff Present: Glenda Roberts James Caines Melissa Holtz Nathaniel Golden Jr. Andrea Brown-Lewis Windy Davis Scott Wall Zachary Mudd Quixote McCullough Kenneth Drebelbis Brandi Sikes Ryan Boyce Sierra Shipman Tommasina Williams Jay Johnson Ms. Steele certified compliance with the Georgia Open Meetings Act and called the meeting Ms. Steele opened the meeting with a moment of silence and then led the meeting in to order at 10:16. A.M. prayer. MINUTES The minutes from the May 14,2024, Board Meeting were presented for review and Ms. Steele sought a motion to accept the minutes as written. Mr. Byrd made a motion to accept the minutes as written. Mr. Smiley seconded the motion. The motion was carried in approval. the following manner: Votes In Favor R. Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour 2024S5,SS, W5, and WS Homestead Exemption List Ms. Sierra Shipman - SEE ATTACHMENTS) Ms. Steele sought a motion to accept Ms. Shipman's recommendations. Mr. Byrd made the motion to accept Ms. Shipman's recommendations. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Disabled Veteran's Homestead List Ms. Sierra Shipman - SEE ATTACHMENTS) Brown, Breyonna (243B-064) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Kimble, Melvin W. (050D-125) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R.I Lee Steele David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Lovett, Herman (069A-026) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Mauldin, Craig (060C-001) qualifications set forth by the state. Disabled Veteran Homestead Tax Exémption to be backdated to 2022. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Mills Sr., Joseph W. (050A-148) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Williams, Johnny L. (047A-105) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Personal Property Past Due Returns with and without Penalty and Request for Changes in Value /Taxability Ms. Windy Davis-s SEE ATTACHMENIS) Ms. Steele sought a motion to accept Ms. Davis' recommendations. Mr. Bryd made the motion to accept Ms. Davis' recommendations. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Personal Property Mobile Home Value Changes Ms. Melissa Holtz- SEEA ATTACHMENIS) Ms. Steele sought a motion to accept Ms. Holtz's recommendations. Mr. Bryd made the motion to accept Ms. Holtz's recommendations. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Personal Property Freeport Exemption List Mr. Kenneth Drebelbis- SEEATTACHMENTO) Ms. Steele sought a motion to accept Mr. Drebelbis' recommendations. Mr. Bryd made the motion to accept Mr. Drebelbis' recommendations. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Appraisal Department Commercial Property, Real Property, Exempt Property, Vehicle and Mobile Home Changes in Valuation or Forwarded to) BOE Mr. James Caines /Zone -SEE ATTACHMENTIS) Ms. Steele sought a motion to accept Mr. Caines' recommendations. Mr. Byrd made the motion to accept Mr. Caines' recommendations. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.J Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Mr. Ryan Bovee /Zone 2 - SEE ATTACHMENIS) Ms. Steele sought a motion to accept Mr. Boyce's recommendations. Mr. Byrd made the motion to accept Mr. Boyce's recommendations. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Mr. Nathaniel Golden /Zone 3-SEE ATTACHMENTS) Ms. Steele sought a motion to accept Mr. Golden'srecommendations. Mr. Byrd made the motion to accept Mr. Golden's recommendations. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Ms. Brandi Sikes /Zone 5-S SEE ATTACHMENIS) Ms. Steele sought a motion to accept Ms. Sikes' recommendations. Mr. Byrd made the motion to accept Ms. Sikes' recommendations. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.J Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Real Property Commercial Value Changes Mr. Ouixote McCullough- SEE ATTACHMENT(S) Ms. Steele sought a motion to accept Mr. McCullough's recommendations. Mr. Byrd made the motion to accept Mr. McCullough's recommendations. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Mapping /GIS Department Mr. Scott Wall- SEE ATTACHMENT/S) Smith, Mullice W. & Willie Anne Release expired Current Use Valuation Assessment Covenant (CUVA) on Parcel 186C-035. Ms. Steele sought a motion to accept Mr. Wall's recommendation. Mr. Byrd made a motion to accept Mr. Wall's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Fleming, Marion L. 11.98 acres. Continue Current Use Valuation Assessment Covenant (CUVA) on Parcel 362B-001 at Ms. Steele sought a motion to accept Mr. Wall's recommendation. Mr. Byrd made a motion to accept Mr. Wall's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.] Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Wells, Theodore R. & Latrell M. Release expired Current Use Valuation Assessment Covenant (CUVA) on Parcel 009-052. ***This parcel was tabled for the July 9, 2024, board meeting*** Edwards, Thomas E. 206-056 at 38.87 acres. Inl Lieu of Appeal, new Current Use Valuation Assessment Covenant (CUVA) on Parcel Ms. Steele sought a motion to accept Mr. Wall's recommendation. Mr. Byrd made a motion to accept Mr. Wall's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley,Jr. Votes Opposed Absent Ezekiel Walthour Lloyd C. Byrd Laurel View Properties, LLC Release expired Forest Land Protection Act Covenant (FLPA) on Parcel 302-001. Ms. Steele sought a motion to accept Mr. Walsrecommendation. Mr. Byrd made a motion to: accept Mr. Wall's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.] Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Big Sky PROPCO,LLC Release expired Forest Land Protection Act Covenant (FLPA) on Parcel 335-026. Ms. Steele sought a motion to accept Mr. Wall's recommendation. Mr. Byrd made a motion to accept Mr. Wall's recommendation. Mr. Smiley seconded the motion. The motion was carried in thei following manner: Votes In Favor R.I Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour Adjourn Ms. Steele sought a motion to adjourn the meeting. Mr. Byrd made the motion to adjourn. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Ezekiel Walthour The meeting was adjourned at 10:53 A.M. The next meeting is scheduled for July 9, 2024, at 10:00 A.M. Recorded: Folder B Tuesday,June 11,2024 (Signature Page) R.Lee Steele, BOA Chairperson I Ezekiel Walthour, Qlb BOA Member Shablmmma Susan Ammons, BOAI Member Byrd, Member AAD David N. Smiley, BOAMember E